A socio-legal study on non-compliance with accounting standards and clean audit report
This study aims to explore the reasons why a clean audit report was issued despite non-compliance with accounting standards disclosure requirements. To achieve this objective, a semi-structured interview was used to gather opinions of practitioners regarding the issuance of clean audit report wi...
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| Main Authors: | , , |
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| Format: | Conference or Workshop Item |
| Language: | en |
| Published: |
2015
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| Subjects: | |
| Online Access: | http://eprints.unisza.edu.my/607/1/FH03-FLAIR-16-04833.pdf http://eprints.unisza.edu.my/607/ |
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| _version_ | 1832701070603714560 |
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| author | Nazli, Ismail@Nawang Mazni, Abdullah Noor Sharoja, Sapiei |
| author_facet | Nazli, Ismail@Nawang Mazni, Abdullah Noor Sharoja, Sapiei |
| author_sort | Nazli, Ismail@Nawang |
| building | UNISZA Library |
| collection | Institutional Repository |
| content_provider | Universiti Sultan Zainal Abidin |
| content_source | UNISZA Institutional Repository |
| continent | Asia |
| country | Malaysia |
| description | This study aims to explore the reasons why a clean
audit report was issued despite non-compliance with accounting
standards disclosure requirements. To achieve this objective, a
semi-structured interview was used to gather opinions of
practitioners regarding the issuance of clean audit report with
respect to non-compliance with accounting standards. Our
interview findings indicate that materiality and true and fair view
could be the answers for issuing a clean audit report despite
significant non-compliance with accounting standards. The findings
of this study might help regulators, standard-setters and accounting
professional bodies in monitoring and safeguarding the quality of
financial reporting. |
| format | Conference or Workshop Item |
| id | my.unisza.eprints-607 |
| institution | Universiti Sultan Zainal Abidin |
| language | en |
| publishDate | 2015 |
| record_format | eprints |
| spelling | my.unisza.eprints-6072020-11-25T02:37:35Z http://eprints.unisza.edu.my/607/ A socio-legal study on non-compliance with accounting standards and clean audit report Nazli, Ismail@Nawang Mazni, Abdullah Noor Sharoja, Sapiei HF5601 Accounting HM Sociology K Law (General) This study aims to explore the reasons why a clean audit report was issued despite non-compliance with accounting standards disclosure requirements. To achieve this objective, a semi-structured interview was used to gather opinions of practitioners regarding the issuance of clean audit report with respect to non-compliance with accounting standards. Our interview findings indicate that materiality and true and fair view could be the answers for issuing a clean audit report despite significant non-compliance with accounting standards. The findings of this study might help regulators, standard-setters and accounting professional bodies in monitoring and safeguarding the quality of financial reporting. 2015 Conference or Workshop Item NonPeerReviewed text en http://eprints.unisza.edu.my/607/1/FH03-FLAIR-16-04833.pdf Nazli, Ismail@Nawang and Mazni, Abdullah and Noor Sharoja, Sapiei (2015) A socio-legal study on non-compliance with accounting standards and clean audit report. In: 4th International Conference on Law and Society 2015, 10-11 May 2015, Universiti Sultan Zainal Abidin. |
| spellingShingle | HF5601 Accounting HM Sociology K Law (General) Nazli, Ismail@Nawang Mazni, Abdullah Noor Sharoja, Sapiei A socio-legal study on non-compliance with accounting standards and clean audit report |
| title | A socio-legal study on non-compliance with accounting standards and clean audit report |
| title_full | A socio-legal study on non-compliance with accounting standards and clean audit report |
| title_fullStr | A socio-legal study on non-compliance with accounting standards and clean audit report |
| title_full_unstemmed | A socio-legal study on non-compliance with accounting standards and clean audit report |
| title_short | A socio-legal study on non-compliance with accounting standards and clean audit report |
| title_sort | socio-legal study on non-compliance with accounting standards and clean audit report |
| topic | HF5601 Accounting HM Sociology K Law (General) |
| url | http://eprints.unisza.edu.my/607/1/FH03-FLAIR-16-04833.pdf http://eprints.unisza.edu.my/607/ |
| url_provider | https://eprints.unisza.edu.my/ |